FAC Explorer

Audit 299993

FY End
2023-06-30
Total Expended
$6.74M
Findings
4
Programs
13
Organization: Show Low Unified School District No. 10 (AZ)
Year: 2023 Accepted: 2024-03-28
Auditor: Drs CPA PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
388224 2023-002 Significant Deficiency - N
388225 2023-002 Significant Deficiency - N
964666 2023-002 Significant Deficiency - N
964667 2023-002 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $2.94M Yes 1
84.010 Title I Grants to Local Educational Agencies $1.07M - 0
84.367 Improving Teacher Quality State Grants $186,095 - 0
84.424 Student Support and Academic Enrichment Program $88,439 - 0
84.048 Career and Technical Education -- Basic Grants to States $82,959 - 0
10.553 School Breakfast Program $66,103 - 0
84.358 Rural Education $58,046 - 0
10.665 Schools and Roads - Grants to States $57,331 - 0
10.555 National School Lunch Program $51,305 - 0
84.027 Special Education_grants to States $49,639 - 0
10.559 Summer Food Service Program for Children $38,549 - 0
84.365 English Language Acquisition State Grants $11,548 - 0
84.173 Special Education_preschool Grants $7,256 - 0

Contacts

Name Title Type
L9JFKZSDG1G7 Karin Smith Auditee
9285376011 Dallas Siler Auditor
No contacts on file

Notes to SEFA

Title: SIGNIFICANT ACCOUNTING POLICIES USED IN PREPARING THE SEFA Accounting Policies: Modified accrual basis of accounting De Minimis Rate Used: N Rate Explanation: N/A The accompanying Schedule of Expenditures of Federal Awards (SEFA) includes the Show Low Unified School District No. 10's (the District) federal grant activity under federal programs for the year ended June 30, 2023. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. Because the Schedule presents only a selected portion of the operations of the School, it is not intended to and does not present the financial position or changes in fund balance or net position of the District.
Title: ASSISTANCE LISTINGS NUMBERS Accounting Policies: Modified accrual basis of accounting De Minimis Rate Used: N Rate Explanation: N/A The program titles and assistance listings numbers were obtained from the federal or pass-through grantor or SAM.gov.
Title: INDIRECT COST RATE Accounting Policies: Modified accrual basis of accounting De Minimis Rate Used: N Rate Explanation: N/A The District did not elect to use the 10 percent de minimis indirect cost rate as covered in 2 CFR §200.414.
Title: NON-CASH ASSISTANCE Accounting Policies: Modified accrual basis of accounting De Minimis Rate Used: N Rate Explanation: N/A Food donations as reported for the Child Nutrition Cluster represents the amount of donated food used during the fiscal year. Commodities are valued at fair value at the time of donation.

Finding Details

Finding 2023-002
Condition The District did not receive weekly certified payrolls from three contractors who were working on projects funded with federal grant awards. Criteria 40 USC 3145(a): " ... each contractor and subcontractor each week must furnish a statement on the wages paid each employee during the prior week." Cause The District did not have internal controls sufficient to ensure compliance. Effect The District is not in compliance with federal regulations. Recommendation We recommend that the District obtain certified payrolls for all construction projects funded with federal awards by notifiying the contractor that the project is funded with federal dollars.
Finding 2023-002
Condition The District did not receive weekly certified payrolls from three contractors who were working on projects funded with federal grant awards. Criteria 40 USC 3145(a): " ... each contractor and subcontractor each week must furnish a statement on the wages paid each employee during the prior week." Cause The District did not have internal controls sufficient to ensure compliance. Effect The District is not in compliance with federal regulations. Recommendation We recommend that the District obtain certified payrolls for all construction projects funded with federal awards by notifiying the contractor that the project is funded with federal dollars.
Finding 2023-002
Condition The District did not receive weekly certified payrolls from three contractors who were working on projects funded with federal grant awards. Criteria 40 USC 3145(a): " ... each contractor and subcontractor each week must furnish a statement on the wages paid each employee during the prior week." Cause The District did not have internal controls sufficient to ensure compliance. Effect The District is not in compliance with federal regulations. Recommendation We recommend that the District obtain certified payrolls for all construction projects funded with federal awards by notifiying the contractor that the project is funded with federal dollars.
Finding 2023-002
Condition The District did not receive weekly certified payrolls from three contractors who were working on projects funded with federal grant awards. Criteria 40 USC 3145(a): " ... each contractor and subcontractor each week must furnish a statement on the wages paid each employee during the prior week." Cause The District did not have internal controls sufficient to ensure compliance. Effect The District is not in compliance with federal regulations. Recommendation We recommend that the District obtain certified payrolls for all construction projects funded with federal awards by notifiying the contractor that the project is funded with federal dollars.